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IN RE SHUMAN

BAP No. NV 87-1037-AsEMe, Bankruptcy No. S-86-00797.

78 B.R. 254 (1987)

In re Lewis W. SHUMAN, Debtor(s). Lewis W. SHUMAN, Appellant(s), v. Kathleen McDONALD, Trustee, Appellee(s).

United States Bankruptcy Appellate Panels of the Ninth Circuit.

Decided September 30, 1987.

Attorney(s) appearing for the Case

James C. Mahan, Mahan & Ellis, Chartered, Las Vegas, Nev., for appellant.

Lenard E. Schwartzer, Las Vegas, Nev., for appellee.

Before ASHLAND, ELLIOTT and MEYERS, Bankruptcy Judges.

OPINION

ASHLAND, Bankruptcy Judge.

The debtor appeals from an order denying his claim of exemption in a pension and profit sharing plan. The debtor's interest in the plan was held to be property of the estate. We affirm.

FACTS

The facts of this appeal are undisputed and are adopted from the trial court's memorandum decision. In re Shuman, 68 B.R. 290 (Bankr.D.Nev.1986).

In 1985, Security Bank...

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